Previously called Standing Committees, Public Bill Commitees study proposed legislation (Bills) in detail, debating each clause and reporting any amendments to the Commons for further debate.
There are at least 16 MPs on a Committee, and the proportion of parties reflects the House of Commons, so the government always has a majority.
[Mr. Peter Atkinson in the Chair]
I welcome members of the Committee to the start of our proceedings on the Finance Bill. I have a couple of housekeeping points to make. Jackets may be removed. Will hon. Members ensure that their...
Charges and main rates for 2009-10
Basic rate limit for 2009-10
Personal allowance for 2009-10 for those aged under 65
Reduction of personal allowance for those with income exceeding £100,000
Abolition of personal reliefs for non-residents
[Mr. Peter Atkinson in the Chair]
Abolition of personal reliefs for non-residents
Additional rate, dividend additional rate, trust rates and pension tax rates
[Sir Nicholas Winterton in the Chair]
I welcome all Members to the Committee on this somewhat dull Thursday, after a fairly traumatic and difficult week for the House. The Speaker has appointed me as an additional Chairman—[Hon....
Additional rate, dividend additional rate, trust rates and pension tax rates
Income tax rates
VAT: supplementary charge and orders changing rate
[Mr. Peter Atkinson in the Chair]
VAT: supplementary charge and orders changing rate
Thresholds for residential property
Rates of tobacco products duty
Rates for 2009-10
Rates and rebates from Spring 2009
(Morning)
I welcome members of the Committee back. I hope that they had an interesting recess.
Rates of air passenger duty
Standard rate of landfill tax
Rates of gaming duty
Amounts of duty on amusement machine licences
Provisions affecting amount of amusement machine licence duty
[Mr. Peter Atkinson in the Chair]
Clause 23 ordered to stand part of the Bill.
First-year capital allowances for expenditure in 2009-2010
Agreements to forgo tax reliefs
Contaminated and derelict land
Contaminated and derelict land
Venture capital schemes
Group relief: preference shares
Group relief: preference shares
Sale of lessor companies etc: reforms
Sale of lessor companies etc: reforms
[Mr. Jim Hood in the Chair]
I welcome the hon. Member for Burnley to the Committee. Congratulations on your appointment.
Tax relief for business expenditure on cars and motor cycles
Tax relief for business expenditure on cars and motor cycles
Reallocation of chargeable gain or loss within a group
Chargeable gains in stock lending: insolvency etc of borrower
FSCS payments representing interest
Corporation tax treatment of company distributions received
Corporation tax treatment of company distributions
Tax treatment of financing costs and income
[Mr. Jim Hood in the Chair]
When we adjourned, the Financial Secretary had just given way to an intervention from the hon. Member for Wellingborough.
Tax treatment of financing costs and income
Tax treatment of financing costs and income
Controlled foreign companies
International movement of capital
International Movement of Capital
Certain distributions of offshore funds taxed as interest
[Mr. Jim Hood in the Chair]
Clause 40 ordered to stand part of the Bill.
Income tax credits for foreign distributions
Loan relationships involving connected parties
Release of trade etc debts
Foreign exchange: anti-avoidance
Offshore funds
Equalisation reserves for Lloyd’s corporate and partnership members
Disguised Interest
Transfers of income streams
Remittance basis
[Mr. Jim Hood in the Chair]
Remittance basis
Exemption for certain non-domiciled persons
Taxable benefits: cars
Taxable benefit of cars: price of automatic car for disabled employee
Exemption of benefit consisting of health-screening or medical check-up
[Mr. Peter Atkinson in the Chair]
MEPs’ pay, allowances and pensions under European Parliament Statute
Tax underlying dividends
Manufactured overseas dividends
Payments by reference to foreign tax etc
Anti-fragmentation
Financial arrangements avoidance
[Mr. Jim Hood in the Chair]
Sale of lessor companies etc: anti-avoidance
Leases of plant or machinery
Long funding leases of films
Real Estate Investment Trusts
Deductions for employee liabilities
Employment loss relief
Intangible fixed assets and goodwill
Taxable benefit of living accommodation: lease premiums
[Mr. Jim Hood in the Chair]
I understand that the Minister has a short statement to make.
Special annual allowance charge etc
Pensions: special annual allowance charge
[Mr. Peter Atkinson in the Chair]
Pensions: special annual allowance charge
Place of supply of services etc
Information relating to cross-border supplies of services to taxable recipients
Effect of VAT changes on arbitration of rent for agricultural holdings
Exercise of collective rights by tenants of flats
Registered providers of social housing
Rent to shared ownership
Stamp taxes in the event of insolvency
Capital allowances for oil decommissioning expenditure
Blended oil
Chargeable gains
Oil: chargeable gains
Oil assets put to other uses
Former licensees and former oil fields
Abolition of provisional expenditure allowance
Supplementary charge: reduction for certain new oil fields
Supplementary charge: reduction for certain new oil fields
[Mr. Peter Atkinson in the Chair]
Duties of senior acounting officers of large companies
[Mr. Peter Atkinson in the Chair]
Publishing details of deliberate tax defaulters
Amendment of information and inspection powers
Amendment of information and inspection powers
Extension of information and inspection powers
Powers to obtain contact details for debtors
Recovery of overpaid tax etc
Late payment interest on sums due to HMRC
Rates of interest
Miscellaneous amendments
Penalties for failure to make returns etc
Penalty for failure to make returns etc
Penalty for failure to make payments on time
Suspension of penalties during currency of agreement for deferred payment
Recovery of debts using PAYE regulations
Managed payment plans
[Mr. Peter Atkinson in the Chair]
VAT exemption for gaming participation fees
Gaming duty
Remote bingo etc
[Mr. Peter Atkinson in the Chair]
Remote bingo etc.
Meaning of “gaming machine” and “gaming”
Taxable commodities ineligible for reduced-rate supply
Removal of reduced rate where targets not met
Landfill tax: prescribed landfill site activities
Requirement to destroy replaced vehicle registration documents
Hydrocarbon oil duties: minor amendments
Inheritance tax: agricultural property and woodlands relief for EEA land
Alternative finance investment bonds
Mutual societies: tax consequences of transfers of business etc
Thresholds for residential property ‘(1) A land transaction is exempt from the charge to stamp duty land tax if— (a) it is a relevant acquisition of land which consists entirely of...
Mileage allowance payments ‘(1) Section 230 of ITEPA 2003 is amended as follows. (2) In the table in subsection (2), for “40p” substitute “45p”. (3) Insert at the end of...
Private residential exemption from capital gains tax ‘(1) Part 7 of TCGA 1992 is amended as follows. (2) In section 222(5) (relief on disposal of private residence) leave out paragraph (a)...
Furnished holiday lettings ‘(1) The Chancellor of the Exchequer shall, before the publication of the 2009 Pre-Budget Report, have compiled and laid before the House of Commons a report...
Committee membership and attendance (out of 18)
Chairpersons
Members
[ Committee memberships can change partway through ]
